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Content
2025, Volume 15, Issue s1
- 1-4 ELI Guidance on Company Capital and Financial Accounting for Corporate Sustainability: A Foreword
by Pocar Fausto - 5-8 The Historical Evolution of Corporate Social Responsibility: A Foreword to the ELI Guidance
by Avi-Yonah Reuven - 9-19 Introduction to “Better Company Law for Sustainable Business Conduct: ELI Guidance on Company Capital and Financial Accounting for Corporate Sustainability”
by Biondi Yuri & Haslam Colin & Malberti Corrado - 21-88 ELI Guidance on Company Capital and Financial Accounting for Corporate Sustainability: Report of the European Law Institute
by Biondi Yuri & Haslam Colin & Malberti Corrado - 89-105 The Effects of Applying the ELI Recommendations for Corporate Sustainability: Illustrative Examples
by Hossfeld Christopher - 107-202 Financial Sustainability of the Company and the Principle of Share Capital Maintenance
by Biondi Yuri - 203-246 Accounting Policies and Dividend Limitation: A European Comparison
by Le Manh Anne - 247-269 Important Features of Capital Maintenance in Germany
by Hossfeld Christopher - 271-287 Financial Reporting and the Determination of Distributable Profits: A Broken Link. The Case of Italy
by Di Sarli Maria - 289-305 Accounting Standards for Equity Capital Management and Dividend Distributions in France
by Le Manh Anne - 307-348 Financial Statements and the Determination of Distributable Profits in Croatia
by Ježovita Ana & Horak Hana - 349-383 Shareholders’ Equity and Dividend Regulation in Japan: How Can Financial Reporting and Capital Maintenance Be Reconciled?
by Hoshi Akio & Takahashi Mioko & Garcia Clémence
2025, Volume 15, Issue 1
- 1-8 Empirical Accounting Seminars: Elephants in the Room
by Ohlson James A. - 9-19 Limits of Empirical Studies in Accounting and Social Sciences: A Constructive Critique from Accounting, Economics and the Law
by Biondi Yuri - 21-49 Accounting Research’s “Flat Earth” Problem
by Cready William M. - 51-79 Accounting Research as Bayesian Inference to the Best Explanation
by Kallapur Sanjay - 81-98 The Elephant in the Room: p-hacking and Accounting Research
by Gow Ian D. - 99-104 De-emphasizing Statistical Significance
by Mitton Todd - 105-121 Statistical versus Economic Significance in Accounting: A Reality Check
by Bertomeu Jeremy - 123-139 Another Way Forward: Comments on Ohlson’s Critique of Empirical Accounting Research
by Breuer Matthias - 141-154 Setting Statistical Hurdles for Publishing in Accounting
by Teoh Siew Hong & Zhang Yinglei
2024, Volume 14, Issue 4
- 431-456 The Democratic Challenge of Central Bank Credit Policies
by Monnet Eric - 457-472 The Changing and Growing Roles of Independent Central Banks Now Do Require a Reconsideration of Their Mandate
by Goodhart Charles & Lastra Rosa - 473-484 Is Asking Questions Free of Charge? Questioning the Value of Independent Central Banks through the Lens of a European Credit Council
by Thiemann Matthias - 485-503 The Democratic Dangers of Central Bank Planning
by Coombs Nathan - 505-518 A European Credit Council for Consistent and Informed Policymaking
by Smoleńska Agnieszka - 519-532 The Case for a European Credit Council: Historical and Constitutional Fine-Tuning
by van ’t Klooster Jens - 533-551 A European Credit Council? Lessons from the History of Italian Central Banking after World War II
by Lupi Mattia - 553-562 The Power of Coordination and Deliberation
by Monnet Eric - 563-610 The Credit Council in the US Context
by Feldmann John Davis - 611-623 Democratic Central Banking: Power Not Deliberation: In response to Monnet
by Ely Downey Leah Rose
2024, Volume 14, Issue 3
- 309-327 Accounting for Uncertainty
by Penman Stephen - 329-337 Accounting and Finance: Complementarity and Divergence
by Biondi Yuri - 339-367 Sustainability Disclosure and the Financialization of Social Sustainability
by Woschnack Daniela & Hiss Stefanie & Nagel Sebastian & Teufel Bernd - 369-372 Introduction: Who Are Residual Claimants on a Company’s Net Assets?
by Fukui Yoshitaka - 373-394 Rethinking the Concept of Equity in Accounting: Origin and Attribution of Business Profit
by Otaka Satoru - 395-429 Between Prudential Regulation and Shareholder Value: An Empirical Perspective on Bank Shareholder Equity (2001-2017)
by Biondi Yuri & Graeff Imke J.
May 2024, Volume 14, Issue 2
- 165-172 Futures of Money – Monies of the Future. Introduction
by Ortiz Horacio - 173-200 Stablecoins, Central Bank Digital Currencies and US Dollar Hegemony: The Geopolitical Stake of Innovations in Money and Payments
by Fantacci Luca & Gobbi Lucio - 201-211 Privatizing Cash: Currency and Public Goods in Sweden
by Peebles Gustav - 213-249 Distributed Ledger Technology and the Future of Money and Banking: Banking is Necessary, Banks Are Not. Bill Gates 1994
by Huibers Fred - 251-270 Digital Payments in China: Some Questions for a Pragmatist Anthropology of Money
by Ortiz Horacio - 271-303 Potential Implications of Retail Central Bank Digital Currency for Banking Systems Identified in the Literature and by Central Banks
by Iwańczuk-Kaliska Anna
February 2024, Volume 14, Issue 1
- 1-37 Framing the Law and Policy of Finance
by Coendet Thomas - 39-65 Conceptualizing Epistemic Power: The Changing Relationship Between Economic Policy Paradigms and Academic Disciplines
by Ylönen Matti & Jaakkola Jussi & Saari Leevi - 67-131 Getting Antitrust and History in Tune
by Cheffins Brian R. - 133-157 Juridical Ontologies of Production and the Ricardian Machine
by Quentin Clair - 159-164 Intangible Flow Theory: A New Way for Conceptualizing Embeddedness?
by Kapeller Jakob
November 2023, Volume 13, Issue 4
- 407-415 Corporate Control and Exceptions to Minimum Corporate Taxation: A Step Toward Fairness or Financialisation?
by Biondi Yuri - 417-456 The Interplay Between Tax Havens, Geographic Disclosures and Corporate Tax Avoidance: Evidence from European Union
by Kobbi-Fakhfakh Sameh - 457-478 Board Level Employee Representation and Tax Avoidance in Europe
by Vitols Sigurt - 479-499 Fair Value and Corporate Taxation: Out through the Door, Back through the Window?
by Martins António & Sá Cristina & Taborda Daniel - 501-538 The Autonomous Taxation of Corporate Expenses in Portugal : Empirical evidence of the Portuguese chartered accountants’ perceptions of corporate taxation
by Dinis Ana & Martins António & Lopes Cidália - 539-562 The Accrual Accounting Principle and its Implications for Portuguese Tax Courts Decisions
by Taborda Daniel & Sousa João
August 2023, Volume 13, Issue 3
- 299-342 The Informal Sector, the “implicit” Social Contract, the Willingness to Pay Taxes and Tax Compliance in Zimbabwe
by Sebele-Mpofu Favourate Y - 343-372 Squeeze-Out and Business Valuation in Germany – A Law and Economics Analysis of Judicial Decision-Making
by Follert Florian - 373-390 The Decline of Substance over Form in Accounting
by Fischer Dov & Ellman Ortal & Schochet Sholom - 391-402 The Decline of Substance over Form in Accounting: A Problematic Dichotomy
by Williams Paul F. - 403-406 FASB to Practitioners: ‘Substance Over Form’ for Me but Not for Thee – An Apologia
by Fischer Dov
May 2023, Volume 13, Issue 2
- 49-102 Central Banking in Perilous Times: An Open-Ended Chronicle
by Biondi Yuri - 103-132 The Future of Central Banking
by Yamaoka Hiromi - 133-167 Independence of Central Banks: The Need for an Urgent Revamp!
by Moutot Philippe - 169-215 Two Major Economic Crises in the Early Twenty-First Century and their Impact on Central Bank Independence
by Dabrowski Marek - 217-242 What Is the European Central Bank Supposed to Do?
by Hartwell Christopher Andrew - 243-286 Central Banks of the Visegrad Group States in the Light of Constitutional Regulations
by Wilmanowicz-Słupczewska Martyna & Serowaniec Maciej & Wantoch-Rekowski Jacek - 287-297 Book Commentary on “Financial Citizenship: Experts, Publics, and the Politics of Central Banking” by Anne-Lise Riles
by Fontan Clement
February 2023, Volume 13, Issue 1
- 1-19 International Experience of Applying Transparency Rules in Arbitration Processes Between Investors and States
by Al Enizi Ziad Kh. & Mahameed Waleed Fuad - 21-28 The ‘Who’ and ‘How’ in Learning From Sovereign Debt Crises
by Lienau Odette - 29-38 Learning the Hardest Way: The Pedagogy of Sovereign Debt Crises
by del Barrio Arleo M. Cecilia - 39-47 Debt Crisis and Learning – Replying to Two Stimulating Reviews
by Bohoslavsky Juan Pablo & Raffer Kunibert
November 2022, Volume 12, Issue 4
- 1-8 A Study on Prof. Mattessich’s and Prof. Ijiri’s Theoretical Researches with Regard to A Recent Book
by Galassi Giuseppe - 281-299 Reconstructing Accounting Research: Beyond Theory without Data and Data without Theory
by Saito Shizuki - 301-303 Understanding Mattessich and Ijiri : García (2018)’s Book Summary
by García Nohora - 305-310 Comments On: Nohora Garcia, ‘Understanding Mattessich and Ijiri: A Study of Accounting Thought’
by Sunder Shyam - 311-317 On Understanding Mattessich and Ijiri: A Study of Accounting Thought by Nohora García
by Fukui Yoshitaka & Saito Shizuki
August 2022, Volume 12, Issue 3
- 253-267 Synthesis of “Economic Transplants: On Lawmaking for Corporations and Capital Markets”
by Langenbucher Katja - 269-272 Do Lawyers Need Economists? Review of Katja Langenbucher, Economic Transplants: On Lawmaking for Corporations and Capital Markets (Cambridge U. Press, 2017)
by Avi-Yonah Reuven - 273-279 On the Danger of “Economic Transplants”
by Thiemann Matthias
May 2022, Volume 12, Issue 2
- 81-151 Unreliable Accounts: How Regulators Fabricate Conceptual Narratives to Diffuse Criticism
by Ramanna Karthik - 153-180 The Social Value of FASB
by Waymire Gregory B. & Basu Sudipta - 181-190 Exploring the Relevance and Reliability of Fair Value Accounting
by Fukui Yoshitaka & Saito Shizuki - 191-210 The Pluralistic Foundations of Conceptual Veiling
by Morley Julia - 211-231 Unreliable Accounts: Governing behind a Veil
by Williams Paul F. - 233-238 Unreliable accounts: How regulators fabricate conceptual narratives to diffuse criticism – A response to Karthik Ramanna
by Haslam Colin - 239-246 “Unreliable Accounts: How Regulators Fabricate Conceptual Narratives to Diffuse Criticism” by Karthik Ramanna: A Comment on Ideological Capture
by Palea Vera - 247-252 The Politics of Accounting Standards: A Comment on Ramanna’s “Unreliable Accounts: How Regulators Fabricate Conceptual Narratives to Diffuse Criticism”
by Vogel Steven K.
February 2022, Volume 12, Issue 1
- 1-23 Accounting for Market Equilibrium – Comparing the Revenue-Expense to the Balance-Sheet Approach
by Braun Eduard - 25-75 The Association among Corporate Governance, Corruption, and Economic Prosperity in the Socialist Republic of Vietnam
by Gros Marius & Henke Tobias - 77-80 A Hitchhiker’s Guide to Regulation
by Scott Colin
December 2021, Volume 11, Issue 3
- 1-17 Accounting Education, Economics Education, and Opinions on Taxing the Wealthy
by Wesley Routon Philip & Berry Reanna - 1-20 Crowdfunding – the Interplay between Evolving Organization and Embedding Institutions
by Lissowska Maria - 1-26 Market-Based Finance, Debt and Systemic Risk: A Critique of the EU Capital Markets Union
by Bavoso Vincenzo - 271-275 Accounting Research and Problem Solving
by Sunder Shyam - 277-291 Accounting for Pandemic: Better Numbers for Management and Policy
by Biondi Yuri
July 2021, Volume 11, Issue 2
- 81-90 The Economic, Legal and Social Dimension of Regulatory Arbitrage
by Friedrich Jan & Thiemann Matthias - 91-117 Regulatory Arbitrage: What’s Law Got To Do With It?
by Langenbucher Katja - 119-160 Regulatory Arbitrage and Non-Judicial Debt Collection in Central and Eastern Europe: Tax Sheltering and Potential Money Laundering
by Stănescu Cătălin-Gabriel & Bogdan Camelia - 161-199 Ambiguities in Accounting and their Impact on Regulatory Arbitrage: A Study on the Anchoring of the Rights and Obligations Approach in the IASB’s Conceptual Framework
by Kunkel Tessa - 201-232 Regulatory Arbitrage in the Intersection of Accounting Standards and Tax Laws: The Case of Synthetic Leases
by Friedrich Jan - 233-266 Detecting Tail Risks to Preclude Regulatory Arbitrage: The Case for a Normatively Charged Approach to Regulating Shadow Banking
by Thiemann Matthias & Tröger Tobias H.
March 2021, Volume 11, Issue 1
- 1-7 The Code of Capital: How the Law Creates Wealth and Inequality – Core Themes
by Pistor Katharina - 9-25 Three Projects in the New Law and Finance
by Awrey Dan - 27-35 The Laws of Knowledge, Knowledge of Laws: A “Political Epistemology” Perspective on Pistor’s The Code of Capital
by Herzog Lisa - 37-51 The Political Economy of Private Law: Comment on ‘The code of capital – how the law creates wealth and inequality’
by Thiemann Matthias - 53-64 Capitalization and its Legal Friends
by Wansleben Leon - 65-80 Theorizing Beyond “The Code of Capital”: A Reply
by Pistor Katharina
December 2020, Volume 10, Issue 3
- 1-09 Lynn Stout, Pro-sociality, and the Campaign for Corporate Enlightenment
by Langevoort Donald C. - 1-12 Beating Shareholder Activism at Its Own Game
by Blair Margaret M. - 1-18 Why Lynn Stout Took Up the Sword Against Share Value Maximization
by Blair Margaret M. - 1-25 Ownership (Lost) and Corporate Control: An Enterprise Entity Perspective
by Biondi Yuri - 1-25 How America’s Corporations Lost their Public Purpose, and How it Might be (Partially) Restored
by Ciepley David - 1-27 The Shareholder Value Mess (And How to Clean it Up)
by Robé Jean-Philippe - 1-046 The Contest on Corporate Purpose: Why Lynn Stout was Right and Milton Friedman was Wrong
by Clarke Thomas - 1-48 Executive Pay and Labor’s Shares: Unions and Corporate Governance from Enron to Dodd-Frank
by Jacoby Sanford M.
July 2020, Volume 10, Issue 2
- 1-18 Planetary Boundaries and Corporate Reporting: The Role of the Conceptual Basis of the Corporation
by Veldman Jeroen & Jansson Andreas - 1-23 The Challenges of Assurance on Non-financial Reporting
by Sonnerfeldt Amanda Ling Li & Pontoppidan Caroline Aggestam - 1-28 The Financialization of Civil Society Activism: Sustainable Finance, Non-Financial Disclosure and the Shrinking Space for Engagement
by Cerrato Davide & Ferrando Tomaso - 1-29 Non-Financial Reporting & Corporate Governance: Explaining American Divergence & Its Implications for Disclosure Reform
by Harper Ho Virginia - 1-30 A Country-Comparative Analysis of the Transposition of the EU Non-Financial Directive: An Institutional Approach
by Aureli Selena & Salvatori Federica & Magnaghi Elisabetta - 1-33 The Impact of Climate Change in the Valuation of Production Assets via the IFRS Framework : An Exploratory Qualitative Comparative Case Study Approach
by Scholten Rebecca & Lambooy Tineke & Renes Remko & Bartels Wim - 1-34 Paradise Lost: Accounting Narratives Without Numbers
by Abela Mario - 1-40 Integrated Reporting and Sustainable Corporate Governance from European Perspective
by Mähönen Jukka - 1-42 Why “Less is More” in Non-Financial Reporting Initiatives: Concrete Steps Towards Supporting Sustainability
by Tsagas Georgina & Villiers Charlotte - 1-043 Rethinking Non-Financial Reporting: A Blueprint for Structural Regulatory Changes
by Monciardini David & Mähönen Jukka Tapio & Tsagas Georgina
March 2020, Volume 10, Issue 1
- 1-4 Social Dynamics behind Financialisation: About the Book ‘Finance at Work’
by Boussard Valerie - 1-5 When finance extends its reach, so does the SSCF. A comment on “Finance at work”
by Charron Jacques-Olivier - 1-17 Is Accounting an Information Science?
by Fellingham John & Lin Haijin - 1-21 Can banks be owned?
by Butzbach Olivier & Rotondo Gennaro & Desiato Talita
December 2019, Volume 9, Issue 3
- 1-5 What Makes Money Work?: Comments on “The Guidance of an Enterprise Economy”
by Sobel Joel - 1-5 The Visible Hand
by Lo Andrew W. - 1-6 Institutions, Games and Economic Theory : Comments on the Guidance of an Enterprise Economy by Martin Shubik and Eric Smith, MIT Press 2016
by Diamond Douglas W. - 1-10 Equilibrium and System Analysis in Economic Dynamics
by Biondi Yuri - 1-11 Accounting and its Relationship to General Equilibrium Theory
by Shubik Martin
July 2019, Volume 9, Issue 2
- 1-3 Rethinking Financial Reporting: Reinstating the Social License of Limited Liability
by Haslam Colin - 1-7 Really Rethinking Financial Reporting: A Discussion of Rethinking Financial Reporting: Standards, Norms and Institutions by Shyam Sunder
by Williams Paul F. - 1-18 Is a One-book-system Adequate? A Framework for Tax Law Analysis Under Genuine Uncertainty
by Schmiel Ute & Weitz Alexander - 1-21 An Asset-Based Framework of Credit Creation (applied to the Global Financial Crisis)
by von der Becke Susanne & Sornette Didier
March 2019, Volume 9, Issue 1
- 1-3 The Role of Accounting and the Debate between Historical Cost and Fair Value
by Tang Vicki Wei - 1-3 Concluding Remarks on the Symposium on the Evolutionary Advantage of Cost Accounting and Conservatism
by Braun Eduard - 1-9 Commentary on Braun’s “The Ecological Rationality of Historical Costs and Conservatism”
by Baker C. Richard - 1-13 Historical Cost and Conservatism Are Joint Adaptations That Help Identify Opportunity Cost
by Basu Sudipta & Waymire Gregory B. - 1-16 Whither the Concept of Income?
by Saito Shizuki & Fukui Yoshitaka - 1-30 The Ecological Rationality of Historical Costs and Conservatism
by Braun Eduard
December 2018, Volume 8, Issue 3
- 1-3 The Financial Sustainability Conundrum in Central Government
by Biondi Yuri - 1-12 The Current Challenges for EU Company and Financial Law and Regulation
by Autenne Alexia & Biondi Yuri & Cavalier Georges & Cotiga-Raccah Andra & Doralt Peter & Haslam Colin & Horak Hana & Malberti Corrado & Philippe Denis & Sergakis Konstantinos & Schmidt Jessica - 1-18 Doxa of Shareholders and Owners: On the Threshold of Financialization
by Jonnergård Karin & Larsson-Olaison Ulf - 1-31 The Making of the Shareholder Primacy Governance Model: Price Theory, the Law and Economics School, and Corporate Law Retrenchment Advocacy
by Styhre Alexander
July 2018, Volume 8, Issue 2
- 1-3 The Money Problem: A Rejoinder
by Ricks Morgan - 1-5 A Simple Fix for a Complex Problem? Comments on Morgan Ricks, The Money Problem: Rethinking Financial Regulation
by Blair Margaret M. - 1-11 Morgan Ricks: “The Money Problem: Rethinking Financial Regulation”
by Moutot Philippe - 1-16 Financial Stability and Money Creation: A Review of Morgan Ricks: The Money Problem
by Moe Thorvald Grung - 1-26 Banking, Money and Credit: A Systemic Perspective
by Biondi Yuri
March 2018, Volume 8, Issue 1
- 1-2 Why Reduce Economics to Psychology
by Sunder Shyam - 1-3 Yuji Ijiri: Accounting for a Better Society
by Sunder Shyam - 1-3 The Double Entry System of Accounting
by Fellingham John - 1-4 Ijiri and His Influence in Japan
by Fukui Yoshitaka - 1-4 An Interdisciplinary Journey with Professor Yuji Ijiri
by Lin Haijin - 1-4 Yuji Ijiri: On Accountability
by Glover Jonathan - 1-12 An Introduction to Corporate Accounting Standards: A Review
by Ijiri Yuji - 1-29 Axioms and Structures of Conventional Accounting Measurement
by Ijiri Yuji
December 2017, Volume 7, Issue 3
- 1-7 If nature were a Commons would the homo economicus be a rational agent dropped in an evolutionary trap or an ignorant pedantic? A Note on Ecology of Law. Toward a Legal System in Tune with Nature and Community, by F. Capra and U. Mattei, 2015
by Gallegati Mauro - 1-13 Visions of “Eco- Law”: A Comment on Capra and Mattei, The Ecology of Law: Toward a Legal System in Tune with Nature and Community (Berrett-Kohler Pubs., 2015)
by Strasser Kurt A. - 1-24 Inefficient Debate. The EMH, the “Remarkable Error” and a Question of Point of View
by Charron Jacques-Olivier - 1-27 Pension Obligations in the European Union: A Case Study for Accounting Policy
by Biondi Yuri & Boisseau-Sierra Marion - 1-29 “High Quality Securitisation and EU Capital Markets Union – Is it Possible?”
by Bavoso Vincenzo
July 2017, Volume 7, Issue 2
- 1-5 Which Accounting Regulation for Europe’s Economy and Society: Workshop organised by the Laboratory of Excellence on Financial Regulation (Labex ReFi) Under the auspices of the European Parliament, European Parliament, Strasbourg, 20 May 2015
by Biondi Yuri - 7-9 Foreword
by Pisar-Haas Leah - 11-12 Preface
by Gauzès Jean-Paul - 13-15 Introduction
by Le Theule François-Gilles & Douady Raphael & de Boissieu Christian - 17-29 Accountancy, Accountability and Practice
by Hoinaru Razvan & Stolojan Theodor Dumitru & Kamall Syed & Theurer Michael & De Cambourg Patrick & Boutellis-Taft Olivier - 31-34 Why and How EFRAG was Reformed
by Maystadt Philippe - 35-42 A Speech on “Why Accounting Matters: A Central Bank Perspective”
by Schwarz Claudia - 43-50 Thin Political Markets in Accounting and Beyond: Lessons for Leadership Education
by Ramanna Karthik - 51-58 Financial Regulation for a Better Society
by Sunder Shyam - 59-63 Open Debate on Accounting Regulation and the Public Good
by Graeff Imke - 65-77 Accounting for Europe’s Economy and Society: Considerations for Financial Stability, Economic Development and the Public Good
by Biondi Yuri - 79-91 On the Accounting Regulation for the European Private Sector
by Canziani Arnaldo - 93-103 The Need to Reform the Dangerous IFRS System of Accounting
by Richard Jacques - 105-108 International Financial Reporting Standards (IFRS): Stress Testing in Financialized Reporting Entities
by Haslam Colin - 109-115 Open Debate on Accounting for the European Private Sector
by Graeff Imke - 117-123 Harmonising European Public Sector Accounting Standards (EPSAS): Issues and Perspectives
by Biondi Yuri - 125-129 France Supports Accrual Accounting For The Public Sector
by Calmel Marie-Pierre - 131-135 Challenges for European Public Sector Accounting
by Heald David - 137-153 Italian Public Sector Accounting Reform: A Step Towards European Public Sector Accounting Harmonisation
by Mussari Riccardo & Sorrentino Daniela - 155-160 European Public Sector Accounting Standards (EPSAS)
by Makaronidis Alexandre - 161-163 Open Debate on Accounting for the European Public Sector
by Graeff Imke
April 2017, Volume 7, Issue 1
- 1-5 International Tax Avoidance – Introduction
by Avi-Yonah Reuven - 1-9 The Firm as an Enterprise Entity and the Tax Avoidance Conundrum: Perspectives from Accounting Theory and Policy
by Biondi Yuri - 1-17 Breaking Regime Stability? The Politicization of Expertise in the OECD/G20 Process on BEPS and the Potential Transformation of International Taxation
by Büttner Tim & Thiemann Matthias - 1-21 Corporate Tax Reform and “Value Creation”: Towards Unfettered Diagonal Re-allocation across the Global Inequality Chain
by Quentin David - 1-25 GAARs and the Nexus between Statutory Interpretation and Legislative Drafting: Lessons for the U.S. from Canada
by Avi-Yonah Reuven S. & Pichhadze Amir - 1-48 Tax Avoidance through Controlled Foreign Companies under European Union Law with Specific Reference to Poland
by Kuźniacki Błażej
December 2016, Volume 6, Issue 3
- 173-177 A Symposium on Sovereign Debt and Reputation: Introduction
by Lienau Odette - 179-188 Sovereign Debt Restructuring, Refinancing and the Financial Market: A Comment on Lienau’s ‘Rethinking Sovereign Debt’
by Biondi Yuri - 189-217 The Rise of the Notion of Illegitimate Debt: a Comment on “Rethinking Sovereign Debt: Politics, Reputation, and Legitimacy in Modern Finance” by Odette Lienau
by Ishikawa Tomoko - 219-241 A Role for Legitimacy in Sovereign Debt: A Review Essay on Odette Lienau, Rethinking Sovereign Debt, 2014
by Herman Barry - 243-262 Rethinking Sovereign Debt: Pleading for Human Rights, the Rule of Law, and Economic Sense
by Raffer Kunibert - 263-272 Embedded Contracts and a Continuum of Sovereign Debt
by Lienau Odette
July 2016, Volume 6, Issue 2
- 93-118 Stress Testing International Financial Reporting Standards (IFRS): Accounting for Stability and the Public Good in a Financialized World
by Haslam Colin & Tsitsianis Nick & Hoinaru Razvan & Andersson Tord & Katechos George